ACCT 2740 - Auditing

4 Credits
4 Class Hours

An introduction to auditing. The course emphasizes the traditional role of the attest function and rendering of an opinion on published financial statements. Topics covered include generally accepted auditing standards (GAAS), the auditors report (opinion), professional ethics, audit evidence, planning the audit, use of ratios in detecting fraud or material misstatement, internal control, and audit procedures by specific account. Prerequisite(s): ACCT 1020 with a grade of “C” or higher.

Semester Availability: Fall, Spring

Not part of a Tennessee Transfer Pathway

Syllabus

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